The passage of the Tax Cuts and Jobs Act of 2017 (TCJA) brought widespread changes to the tax code, impacting tax provisions for individuals, businesses, and estates. Some of the TCJA changes are permanent, while others are set to expire after December 31, 2025. This chapter will identify key expiring provisions, the impact of the potential expiration, and possible planning opportunities arising from the sunsetting provisions of the TCJA.  The presentation makes the presumption Congress will not extend or alter the provisions and how practitioners can plan accordingly for their clients.